Standardizing local governments’ audit reports: for better or for worse?

Marco Bisogno, Giuseppe Grossi, Francesca Manes-Rossi, Serena Santis

Forskningsoutput: TidskriftsbidragArtikelPeer review

2 Citeringar (Scopus)

Sammanfattning

IMPACT: This article contributes to the policy debate on whether to standardize audit reports in public sector organizations. It offers useful insights that national regulators and standard-setters can consider when introducing new rules and standards in the audit regulatory space. Regulators and standard-setters interested in teasing out the professional support that auditors can offer should be aware of the need for a balance between standardization and freedom in preparing annual audit reports. 

ABSTRACT: The article investigates audit reports in Italian local governments using the theoretical lens of standardization theory. By means of a content analysis on 90 audit reports for the financial year 2018, the effectiveness of a standardized audit model for the audit report is discussed. The findings reveal that standardization seems to lead to a rigid approach in producing the audit reports of local governments. The study offers insights into rethinking the audit regulatory space in public sector organizations.

OriginalspråkEngelska
Sidor (från-till)482-490
Antal sidor9
TidskriftPublic Money and Management
Volym42
Nummer7
DOI
StatusPublicerad - 2022-apr.-27

Nationell ämneskategori

  • Nationalekonomi (50201)

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